Spain

This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.

Detalhes bibliográficos
Autor: Escribano López, Eva Alicia
Formato: capítulo de livro
Fecha de publicación:2025
País:España
Recursos:Universidad Complutense de Madrid (UCM)
Repositorio:Docta Complutense
Idioma:inglés
OAI Identifier:oai:docta.ucm.es:20.500.14352/126445
Acesso em linha:https://hdl.handle.net/20.500.14352/126445
Access Level:acceso abierto
Palavra-chave:Derecho tributario
5605.06 Derecho Fiscal
Descrição
Resumo:This report explores the concept and consequences of corporate tax residence in Spain, encompassing both substantive and procedural aspects, and both domestic and international perspectives.